BLM37000 - Taxation of leases that are not long funding leases: legal expenses: contents
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BLM37005Expenses of negotiating a lease
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BLM37010Revenue or capital expenditure
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BLM37015Incidental to creation of lease
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BLM37020Incidental to creation of lease - revenue argument
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BLM37025Incidental to creation of lease - capital argument
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BLM37030Capital allowances position
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BLM37035Timing of deduction for revenue expenditure